Judgment of the Court of Justice of the EU in the case Hervis / Sport- és Divatkereskedelmi (C-385/12) on Freedom of movement for persons

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On 5 February 2014, Rosario Silva de Lapuerta, Judge at the Court of Justice of the EU, delivered its judgement in the case Hervis / Sport- és Divatkereskedelmi (C-385/12) on Freedom of movement for persons. By its judgment, the Court of Justice of the EU holds that the Hungarian legislation on the special tax differentiates between taxable persons on the basis of whether they belong to a group. Taxation which disadvantages undertakings linked, within a group, to companies established in another Member State constitutes indirect discrimination on the basis of the registered office of the companies. Such could be the case of the Hungarian tax on the turnover of store retail trade payable by all of those undertakings on the basis of their overall turnover. SHOTLISTLINK